MFA Social Tax
Our commitment to sustainability has led us, since our foundation, to make a commitment to actively contribute to the Sustainable Development Goals (SDGs) of the United Nations 2030 agenda, in particular SDG 16 (Peace, Justice and Strong Institutions), in particular with regard to targets 16.3 (Promote the rule of law, at national and international level, and ensuring equal access to justice for all) and 16.10 (Ensuring public access to information and protecting fundamental freedoms, in accordance with national law and international agreements), responding to the SDG call for the involvement of civil society, including the business community.
We believe that, as lawyers are mandatory intermediaries in access to justice, we have increased responsibilities in the effective exercise of citizenship. It is in this context of commitment to the Community, that MFA Social Tax emerges a project that materializes, in a first phase, through specialized pro bono legal advice, but which is intended to evolve into the construction of a collaborative platform and a forum for civic intervention for the development of advocacy initiatives to achieve a better national tax strategy, collaboratively and directly articulated with the academic community.
Thus, as a collaborative platform for effective access to tax justice, MFA Social Tax has the following objectives:
- In the immediate term, provide specialized legal advice on a pro bono basis in cases of manifest and objective tax injustice that jeopardize the rights and guarantees of taxpayers.
- In a second phase, promote advocacy initiatives to improve the applicable tax legal framework (namely, through best efforts to influence the change of laws that (i) are unfair or that hinder access to justice for the most vulnerable; (ii) mean an obstacle to the resolution of relevant social problems or do not provide, to a sufficient degree, the necessary mechanisms for the effective removal of such obstacles; (iii) are inadequate to promote sustainability and social responsibility; (iv) are non-existent and whose loophole hinders everyone's access to tax justice; (v) do not promote the development of sustainable public finance policies.
SUSTAINABILITY
SOCIAL RESPONSIBILITY
CITIZENSHIP
Pro Bono Legal Advice
The fiscal function of the State, being one of the pillars of the Rule of Law, as it directly affects the property rights of citizens, is exercised, not only often, in a discretionary or even abusive manner, creating situations of manifest injustice, either due to legislative inadequacy, and/or application and/or deficient interpretation of the principles that shape the tax system by the Tax Authority.
It is, therefore, in this context that the MFA Social Tax project intends to act, offering legal advice on a pro bono basis to cases of high social relevance or manifest injustice.
Selection criteria:
- Cases of high social relevance, either due to the direct impact on the personal and patrimonial sphere of taxpayers, or due to legislative inadequacy in flagrant violation of the structuring principles of the tax system or manifest inadequacy of the interpretation or application followed by the Tax Authority;
- Cases of manifest injustice, which may jeopardise dignity or the most elementary principles of the rule of law.
If you are aware of a situation that meets one of these criteria, please contact us by filling out the contact form.
